CBP Ruling K82671 — The tariff classification of a novelty lamp and CD rack combination from China.

Tariff classification

Headings: 9405

GRI rules applied: GRI 3

Product description

Sample is being returned as requested. The submitted sample is a composite article that is referred to as the “Light-CD Rack,” item number 935549, that measures approximately 13 ¼ inches in overall height. This article features a novelty lamp consisting of an 8-watt black-light tube, which measures about 11 inches long, that is incorporated between an oval-shaped plastic base and top. At each side of the lamp, there is a neon-blue and green-plastic CD stackable rack that together is designed to hold 34 compact discs; moreover, at the back of the lamp, there is a full-length mirror for reflecting the light. Its base has an on/off light switch, in addition to a posterior socket designed for the insertion of the power cord with adapter. It has been determined that there is no one component that imparts the essential character of this composite article in noting the novelty lamp is as equally important as the CD holder. Therefore, since there is no essential character, this item will be classified, with reference to the General Rule of Interpretation 3 ©, under the heading (in this instance 9405) which occurs last in numerical order among those components which equally merit consideration.

CBP rationale

The applicable subheading for this Light-CD Rack will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal.

Full text

NY K82671 February 24, 2004 CLA-2-94: RR:NC:1:127 K82671 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a novelty lamp and CD rack combination from China. Dear Ms. Aldinger: In your letter dated January 23, 2004, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a composite article that is referred to as the “Light-CD Rack,” item number 935549, that measures approximately 13 ¼ inches in overall height. This article features a novelty lamp consisting of an 8-watt black-light tube, which measures about 11 inches long, that is incorporated between an oval-shaped plastic base and top. At each side of the lamp, there is a neon-blue and green-plastic CD stackable rack that together is designed to hold 34 compact discs; moreover, at the back of the lamp, there is a full-length mirror for reflecting the light. Its base has an on/off light switch, in addition to a posterior socket designed for the insertion of the power cord with adapter. It has been determined that there is no one component that imparts the essential character of this composite article in noting the novelty lamp is as equally important as the CD holder. Therefore, since there is no essential character, this item will be classified, with reference to the General Rule of Interpretation 3 ©, under the heading (in this instance 9405) which occurs last in numerical order among those components which equally merit consideration. The applicable subheading for this Light-CD Rack will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal. The rate of duty will be 3.9 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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